Indiana Rolling Mills Co. v. Commissioner
United States Board of Tax Appeals
Limitations. - Petitioner filed its income and profits-tax return on September 15, 1919, for the fiscal year ended June 30, 1919. This return was sworn to by the petitioner's vice president and secretary, and was not a false or fraudulent return. No waiver or consent in writing was executed by the Commissioner and the petitioner extending the statutory period for assessment and collection.
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Limitations. - Petitioner filed its income and profits-tax return on September 15, 1919, for the fiscal year ended June 30, 1919. This return was sworn to by the petitioner's vice president and secretary, and was not a false or fraudulent return. No waiver or consent in writing was executed by the Commissioner and the petitioner extending the statutory period for assessment and collection. The deficiency notice was mailed to the petitioner on January 4, 1926. Held, that said return was in substantial compliance with the statute, and constituted the return required by law. Held, further, that…
1Opinion of the Court
*1142OPINION.
Teamm-ell:
The petitioner filed its income and profits-tax return on September 15, 1919, for the fiscal year ended June 30,1919. This return was sworn to by the petitioner’s vice president and secretary, and was not a false or fraudulent return with intent to evade tax. No waiver or consent in writing was executed by the Commissioner and petitioner extending the period for assessment and collection. The deficiency notice was mailed to the petitioner on January 4, 1926.
The sole issue raised by the pleadings is whether, under these facts, assessment of said deficiency so determined by…
2Cases cited1 opinion
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3Cited by12 opinions
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- Weiner v. United StatesDistrict Court, S.D. Texas · 2002
- General Instrument Corp. v. CommissionerUnited States Tax Court · 1961
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